gssbsecretariat@globalreporting.org

Item 08 – Proposed public comment
questions for the re-exposure draft ofDisclosure 304-7 Access and benefitsharing of the GRI Topic Standard
Project for Biodiversity
For GSSB information
Date

6 July 2023

Meeting

20 July 2023

Project

GRI Topic Standard Project for Biodiversity

Description

This document contains draft public comment questions for the re-exposure draftof the Disclosure on Access and Benefit-sharing (ABS) of the Biodiversity
Standard that has been submitted to the GSSB for information at the upcoming
meeting.
Subject to approval, a public comment period will commence end of July 2023 fora duration of 6 weeks and an open questionnaire will be set up online to collectpublic feedback.
This document sets out the proposed questions to be included in the feedback
form. GSSB members are welcome to provide any feedback by 24 July 2023.

This document has been prepared by the GRI Standards Division and is made available to observers
at meetings of the Global Sustainability Standards Board (GSSB). It does not represent an official
position of the GSSB. Board positions are set out in the GRI Sustainability Reporting Standards. TheGSSB is the independent standard setting body of GRI. For more information visit
www.globalreporting.org.

© GRI 2023

3Questions for the exposure draft ofDisclosure 304-7 Access and benefitsharing of Biodiversity Standard

4Question 156
7Disclosure 304-7 Access and benefit-sharing and the exposure draft of the GRI Biodiversity Standard
includes two requirements about how the organization respects and manages processes and actions
to comply with access and benefit-sharing (ABS) requirements and voluntary actions.

89101112

Each disclosure contains requirements accompanied by guidance. Guidance includes backgroundinformation, explanations, and examples to help the organization better understand the requirements.
Guidance also includes recommendations. These are cases where a particular course of action isencouraged but not required. The word ‘should’ indicates a recommendation, and the word ‘can’indicates a possibility or option. The organization is not required to comply with guidance.

1314151.1 Are the requirements and associated guidance clear and understandable? If not, please explain
why not, and suggest any wording revisions or guidance. Please provide the line number(s) that yourcomment relates to.

161718

1.2 Are there any elements in the disclosure that you would find challenging to report? If so, please
explain what these are, provide a rationale for your comments, and suggest any wording revisions orguidance. Please provide the line number(s) that your comment relates to.

19Question 22021222324

This disclosure makes a distinction between three situations: 1) where national ABS regulations andmeasures are applicable to the organization; 2) where ABS regulations and measures are applicableto the organization and organizations take actions additional to legal compliance; 3) where no ABS
regulations and measures are in place and organizations take only voluntary actions. Requirement304-7-a is intended for situation 1). Requirement 304-7-b is intended for situations 2) and 3).

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2.1 Is this distinction clear? If not, please explain why not and how this can be improved.

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27

Under requirement 304-7-a organizations will describe a process. Under requirement 304-7-borganizations will describe actions.

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2.2 Is it clear what the difference is between the expected reported information under 304-7-a and304-7-b? If not, please explain why not and how this can be improved.

30Question 3313233

This draft exposure disclosure is closely interconnected with disclosures in GRI 2: General Disclosure2021 as it explicitly asks for a description of the due diligence process. It refers directly to disclosure
2-24 Embedding policy commitments and disclosure 2-27 Compliance with laws and regulations.

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3. Is the connection between the disclosures clear? If not, please explain what could be improved.

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3.b. Does the disclosure need specific information on the due diligence process for ABS? Whatspecific information would you advise?

37Question 438
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4. Do you have any other comments or suggestions related to the exposure draft of Disclosure 304-7
Access and benefit-sharing of GRI 304: Biodiversity 2016?

40
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For any additional comments use the form below, indicating the line numbers. Consider feedback on
clarity, feasibility, and relevance of the draft content.

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